COMPANY REGISTRATION NUMBER: N1609218
CHARITY REGISTRATION NUMBER: NIC100781
Rowallane Community Hub
Company Limited by Guarantee
Unaudited Financial Statements
30 September 2023

Rowallane Community Hub
Company Limited by Guarantee
Financial Statements
Year ended 30 September 2023
Page
Trustees, annual report (incorporating the director's report)
Independent examinerfs report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements

Page I
Rowallane Community Hub
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 30 September 2023
The trustees, who are also the directors for the purposes of company law. present their report and the
unaudited financial statements of the charity for the year ended 30 September 2023.
Reference and administrative details
Registered charity name
Rowallane Community Hub
Charity registration number
NIC100781
Company registration number N1609218
Principal office and registered 35 Main Street
office
Saintfield
Ballynahinch
Co. Down
BT24 7AB
Northern Ireland
The trustees
Mr B J Graham
MrA T Bland
Mr A Wilkinson
Mrs P M Ashby
Drlwmack
Mrs S E Welsh
Company secretary
Mr B J Graham
Independent examiner
Ms Elaine Mulholland
2161218 Holywood Road
Belfast
BT41PD
Structure, governance and management
The organisation is a charitable company, limited by guarantee and incorporated on 27 September
2011. The company is governed under its Articles of Association and in the event of the company
being wound up members would be required to contribute an amount not exceeding £1.

Page 2
Rowallane Community Hub
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 September 2023
Objectives and activities
The objects of Rowallane Community Hub are to promote the benefit of the inhabitants of the
Rowallane area and it environs to=
provide facilities in the interests of social welfare for recreation and other leisure time occupation with
the object of improving the conditions of life for the inhabitants of the area of benefit.
advance community development in the area of benefit and in particular the promotion of the
community and voluntary sector for the benefit of the public by providing support and facilities to
community and voluntary groups"
promote education and training by:
(i)providing facilities and equipment for the educational courses and programmes"
(ii)promoting knowledge and education in good gardening principles and the protection of the natural
environment and encouraging participation in horticultural and gardening activities-
promote good community relations.
The Charity complies with the duty to have regard to the Commission's Public Benefit requirement
statutory guidance= In setting the objectives and planning the activities for the year the trustees have
given careful consideration to the Charity Commission for Northern Ireland's guidance on public
benefit to ensure that the activities have helped to achieve the charity's purposes and provide a
benefit to the beneficiaries.
Achievements and performance
Rowallane Community Hub was officially opened on 31 March 2015 having undertaken the substantial
project of developing 2 derelict barns and a yard to create a modern, aC￿Ssible, multi-use space
available to all members of Saintfield and neighbouring communities. Development costs have
included the creation of a community hall and community allotments. During the year the charity has
continued to develop its facilities with assistance of grants including from DAERA and Awards for All.
Financial review
During the year Rowallane Community Hub received grants towards the project to the value of
£10,095 (2022 £nil), and generated other income from its facilities of £17,638 (2022 £11,458). This
resulted in an overall surplus of £12.368 for the year.

Rowallane Community Hub
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 September 2023
Responslbllities of the trustees
Page 3
The trustees (who are also the directors of Rowallane Community Hub for the purposes of Company
law) a￿ responsible for preparing the Tnjstees Annual Report and the financial ststements in
accordan￿ wtth applicabte law and regulations.
Company law requires the trustees to prepare financial statements for each financt81 year. Under that
law the trustees have elected to prepare the financial statements in accordan￿ with Unit2d Ktngdom
Generally Accepted Accounting practi￿ (United Kingdom Accounting Standards and applicable law).
Under company law the tsustees must not approve the financial statements unless they are satisfied
that they give a true and fair view of the state of affairs of the charitable company and the Income and
expenditure of the Charital￿e company for that period.
In preparing these financial stslements, the trustees are required to:
. select suitable accounting policies and then apply them consistenvy;
' observe the methods and principles in the Charities SORP:
' make judgements and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed. subject to any material
departures disclosed and explained in the financial statements,.
prepare the financial statements on the going ￿nCern basis unless it ss inappropriate to presume
that the charitable company will continue in OpeN￿lOn.
The trustees are responsible for keeping adequate accourrting records that are sufficient to show and
explain the charFtable company's transactions and disdose w¢th reasonable accuracy at any time the
financial position of the charitable company and enabl8 them to ensu￿ that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
charitable company and hencè for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual Teport was approved on 19 June 2024 and signed on behalf of the board of
trustees by:
Mr B J Graham
Trustee

Page 4
Rowallane Community Hub
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Rowallane Community Hub
Year ended 30 September 2023
I report to the trustees on my examination of the financial statements of Rowallane Community Hub
{'the charity,) for the year ended 30 September 2023.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial ststements in accordance with the requirements of
Charities Act {Northem Ireland) 2008 (the '2008 Act.) and the Companies Act 2006 ('the 2006 Act,).
You are satisfied that the accounts of the company are not required by charity or company law to be
audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my
examination I have followed the general Directions given by the Charity Commission for Northern
Ireland under section 65(9)(b) of the 2008 Act.
Independent examinerfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act" or
the financial statements do not accord with those records" or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fairf view which
is not a matter considered as part of an independent examination" or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)-
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
Ms Elaine Mulholland
5ndependent Examiner
2161218 Holywood Road
Belfast
BT41PD

Page 5
Rowallane Community Hub
Company Limited by Guarantee
Statement of Financial Activities
{including income and expenditure account)
Year ended 30 September 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other income
615
19,566
6,607
615
20,511
6,607
27,733
593
5,997
4,868
11,458
945
Total income
26,788
Expenditure
Expenditure on charitsble activities
Total expenditure
14,420
945
15,365
11,843
14,420
945
15.365
11,843
Net incomel(expenditure) and net
movement in funds
12,368
12,368
(385)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
(19,453)
(7,085)
284,883
265,430
277.798
265,815
265,430
284,883
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 7 to 12 forni part of these financial statements.

Rowallane Community Hub
Company Limited by Guarantee
Statement of Financial Position
Page 6
30 September 2023
2023
2022
Nots
Fixed assets
Tangible fixed assets
12
391,440
391,440
Current assets
Cash at bank and In hand
20,898
9,222
9.222
Net current assets
20,898
412.338
Totsl assets less current liabilities
400.662
Credilors: amounts falling due after more than
.one year
Net assets
13
134.540
135,232
2TI.798
265.430
Funds of the charity
Restricted funds
Unrestricted funds
284,883
(7,085)
277,798
284,883
(19,453)
265,430
Total chan'ty fvnds
14
For the year ending 30 September 2023 the charity was entitled to exemption from audit undèr sèction
477 of the Companies Act 2006 relating to small companies.
Directors, responslbilities:
The members have not required the company to obtain an audit of its financial ststements for the
year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements haye been prepared in accordance with the provisions applicable to
companies subject to the small wmpanies. regime.
These financial statements were approved by the ljoard of trustees and authorised for issue on 19
June 2024. and are signed on behalf of the tjoard by:
Mr B J Graham
Trustee
The notes on pages 7 to 12 forni part of theso financlal $tst•ments.

Page 7
Rowallane Community Hub
Company Limitsd by Guarantee
Notes to the Financial Statements
Year ended 30 September 2023
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is 35 Main Street, Sainffield, Ballynahinch, Co. Down. BT24 7AB, Northern Ireland.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practi￿ applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial ststements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity-
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualrfying entity as defined in FRS 102. As such,
advantage has been taken of the following disclosure exemptions available under paragraph
1.12 of FRS 102..
(a) No cash flow statement has been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimatjon uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the cirCumstan￿s.
Fund accounting
Unrestricted fvnds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds eamiarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of I￿0 sub-classes: restricted income funds or
endowment funds.

Page 8
Rowallane Community Hub
Company Limitsd by Guarantee
Notes to the Financial Statements (Continued)
Year ended 30 September 2023
Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity. it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when re￿Ipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and ServI￿S are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events.
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the govemance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated diredly to that activity. Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
All fixed assets are initially recorded at cost.

Page 9
Rowallane Community Hub
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2023
Accounting policies fcontinued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
Office equipment
20 % straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is. from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Limited by guarantee
The company is limited by guarantee and has no issued or authorised share capital.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Donations
Donations
615
615
593
593
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Voluntary Income
Grant Income - DAERA
Grant Income- Awards for All
10,416
10.416
945
9,150
945
9,150
19,566
945
20,511

Page 10
Rowallane Community Hub
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2023
Charitable activities (continued)
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Voluntary Income
Grant Income - DAERA
Grant Income - Awards for All
5,997
5,997
5,997
5,997
other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Rental Income
Other income type 2
5,400
1,207
5,400
1,207
4,225
643
4,225
643
6,607
6,607
4,868
4,868
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Support costs
14,420
945
15.365
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Support costs
11,843
11.843
Expenditure on charitable activities by activity type
Totsl funds
2023
Total fijnd
2022
Support costs
Governan￿ costs
15,365
15,365
11,843
10. Independent examination fees
2023
2022
Fees payable to the independent examiner for.
Independent examination of the financial statements
522
500
11. Trustee remuneration and expenses
No trustees re￿iVed remuneration or other benefits through employment of the charity.

Page 11
Rowallane Community Hub
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 30 September 2023
12. Tangible fixed assets
Fixtures and
fittings
Land and
buildings
Total
Cost
At 1 October 2022 and 30 September 2023
Depreciation
At 1 October 2022 and 30 September 2023
Carrying amount
At 30 September 2023
At 30 September 2022
4.871
391,440
396,311
4,871
4,871
391,440
391,440
391,440
391,440
13. Creditors: amounts falling due after more than one year
2023
2022
other creditors
134,540
135,232
14. Anatysis of charitable funds
Unrestricted funds
At
l October 202
At
30 Septembe
r 2023
Income Expenditure
Unrestricted Fund
(19,453)
26.788
(14,420)
(7,085)
At
1 October 202
At
30 September
2022
Income Expenditure
Unrestricted Fund
(19.068)
11,458
(11,843)
(19,453)
Restricted funds
At
l October 202
At
30 Septembe
r 2023
Income Expenditure
Restricted Fund
284,883
945
(945)
284,883
At
l October 202
At
30 September
2022
Income Expenditure
Restricted Fund
284,883
284,883

Page 12
Rowallane Community Hub
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2023
15. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
391,440
391,440
20,898
20,898
(27.983) (106,557) (134,540
(7,085)
284,883
277,798
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
391,440
391,440
9,222
9,222
(28,675) (106.557) (135.232)
(19,453)
284,883
265,430